1. Facultad de Ciencias Económicas y Administrativas, Escuela de Administración de Empresas, Universidad Pedagógica y Tecnológica de Colombia; Tunja Colombia
2. Facultad de Negocios, Universidad de la Salle Bajío; León México
3. Department of Management Control and Information Systems; School of Economics and Business, University of Chile; Santiago Chile
4. School of Information, Systems & Modelling, Faculty of Engineering and Information Technology, University of Technology Sydney; Ultimo Australia
5. School of Business, Sichuan University; Chengdu China